Exemption to sheets, boards, blocks of thermocol during 1-3-1986 to 12-4-1989 [Ch. 39] - 23/90 - Central Excise - Non Tariff

Exemption to sheets, boards, blocks of thermocol during 1-3-1986 to 12-4-1989 [ Ch. 39] Notification No. 23/90-C.E. (N.T.) Dated 18-6-1990 Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under the Central Excises and Salt Act, 1944 (1 of 1944), the duty of excise on sheets, boards, blocks of thermocol falling under Heading Nos. 39.20 or 39.21 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and used in the manufacture of articles of thermocol was not being levied under section 3 of the first mentioned Act, during the period commencing on the 1st day of March, 1986 and ending with the 12th day of April, 1989; And whereas the special duty of excise on such sheets, boards, blocks of thermocol was also not being levied under the relevant law relating to the levy of such duty during the period aforesaid; Now, therefore, in exercise of the powers conferred by section 11C of the first-mentioned Act, the Central Government hereby directs that the whole of the duty of ex cise and the special duty of excise payable under the first-mentioned Act, or, as the case may be, under the said law on such sheets, boards, blocks of thermocol, but for the said practice, shall not be required to be paid in respect of such sheets, boards, blocks of thermocol on which the said duty of excise or the special duty of excise were not levied during the period aforesaid, in accordance with the said practice.